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TMI Blog2012 (11) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... days – Held that:- When complete waiver is granted, there is an obligation cast on the Tribunal to dispose of the appeal within 180 days - If the entire claim is barred by time and if the assessee is made to deposit the entire amount, certainly it would cause great hardship. - The proper course would be to remit the matter to the Tribunal with a direction to dispose of the appeal within four mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax under Section 73(1) of the Finance Act, 1994 and also the penalty. 2. In the said appeal, an application was filed for waiver of pre-deposit. The revenue objected to the said prayer. After hearing both the parties, the CESTAT by a considered order, held prima facie case was satisfied that the entire payment was barred by time. Therefore, they proceeded to order complete waiver of pre-deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as exercised the discretion which is vested in it under law. As is clear from the statutory provisions, when complete waiver is granted, there is an obligation cast on the Tribunal to: dispose of the appeal within 180 days. By this time, appeal would have been disposed of but for stay order granted by this court staying the impugned order. 6. We are satisfied from the material on record that no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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